International Financial Reporting
Standard® (IFRS®) for Small and
Medium-sized Entities (SMEs): 2015 Amendments to the IFRS for
SMEs® (May 2015)
This publication is the 2015 Amendments issued to
the IFRS for SMEs which was previously issued
in July 2009. This booklet only includes the May 2015 amendments
and it is not the complete revised text of the Standard and Basis for
Conclusions.
To access the complete consolidated text of the original July
2009 IFRS for SMEs Standard, Basis for Conclusions and Implementation Guidance, please see our website here. Printed copies are unavailable now.
A printed book of the complete merged text
of the 2009 IFRS for SMEs incorporating the May 2015 Amendments to the
IFRS for SMEs, is now available for purchase here . This publication is also available
electronically on our website through eIFRS Professional
.
Translations of the IFRS for SMEs July 2009 version are available, click here for details. Translations of the merged 2009 IFRS for SMEs with the 2015
amendments included, or the 2015 amendments only, may be available in the
future, please contact us for details: publications@ifrs.org